Electronic Service Tax Refund scheme enables exporters to claim schedule-based refunds via customs EDI with bank and registration requirements. An Electronic Service Tax Refund (STR) scheme allows exporters to claim refunds either electronically under a schedule of rates or by documentary claim. To obtain electronic STR an exporter must register a bank account and central excise/service tax code with Customs via Annexure-A and declare the option on the electronic shipping bill; ICES will calculate the refund by applying the schedule rate to the FOB value after the exporter specifies the applicable chapter/subheading matching the RITC.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Electronic Service Tax Refund scheme enables exporters to claim schedule-based refunds via customs EDI with bank and registration requirements.
An Electronic Service Tax Refund (STR) scheme allows exporters to claim refunds either electronically under a schedule of rates or by documentary claim. To obtain electronic STR an exporter must register a bank account and central excise/service tax code with Customs via Annexure-A and declare the option on the electronic shipping bill; ICES will calculate the refund by applying the schedule rate to the FOB value after the exporter specifies the applicable chapter/subheading matching the RITC.
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